The practical activities of all public institutions are now subject to periodic financial control by the state. In order to improve its efficiency, more organizations are adopting a system of internal controls. This article reveals the main functions and tasks facing the system of internal control in the budgetary institutions, the structure and steps in the construction of the system.

The practical activities of all public institutions are now subject to periodic financial control by the state. In order to improve its efficiency, more organizations are adopting a system of internal controls. This article reveals the main functions and tasks facing the system of internal control in the budgetary institutions, the structure and steps in the construction of the system.